HEAT oven to 375ºF.
SPRAY a 12-cup muffin pan lightly with cooking spray.
BEAT cream cheese, 2/3 cup sugar, eggs, lemon juice and vanilla in large bowl with mixer until well blended; spoon into prepared muffin cups. Bake for 20 to 25 min. or until golden brown around edges and set in centres. Remove from oven and let stand 5 min.
HEAT oil in heavy skillet to 350ºF. Meanwhile, combine remaining sugar with cinnamon; set aside.
PLACE 1 cheesecake in the centre of a tortilla. Fold bottom of tortilla up and over cheesecake, and then fold in sides over cheesecake to make a cheesecake bundle. Repeat with remaining cheesecakes and tortillas.
FRY cheesecake bundles, in batches, in hot oil for 1 min. or until tortillas are golden, then turn over and fry 1 min. Remove from oil and place on a paper towel-covered plate; dab off excess oil. While warm, place tortilla bundles, one at a time, in sugar-cinnamon mixture and toss to coat.
SERVE cheesecakes drizzled with chocolate syrup; top with strawberries and whipped topping.